ACCT 201
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Introduction to Financial Accounting
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3.0
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FS
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Introductory study of the information system that measures, records, and communicates the economic activity of an entity, in monetary terms, to stakeholders outside of the organization. The study of assets, liabilities, owners' equity, revenues, expenses, gains, and losses as they relate to the preparation of financial statements communicating an entity's financial position, results of operations, and cash flows. 3 hours lecture.
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ACCT 202
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Introduction to Managerial Accounting
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3.0
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FS
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Prerequisites: ACCT 201.
Introductory study of the process of identification, measurement, accumulation, summarization, preparation, interpretation, analysis, and communication of financial and non-financial information to assist managerial planning, controlling, and decision-making within an organization to assure appropriate use of and accountability for the organization's resources. Students study terminology, cost behavior, cost estimation, cost assignment, cost accounting systems, cost of quality, financial and operational budgeting, performance evaluation, profitability analysis, pricing methodologies, and short-term and long-term decision-making techniques. 3 hours lecture.
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BLAW 302
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Managing the Legal Environment
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3.0
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FS
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Prerequisites: At least junior standing.
Increasingly, managers are faced with legal and ethical challenges in their decision making. This course adopts an integrative strategy which explores the legal and ethical environments of business by focusing on those issues which most affect the major functional areas of business (accounting, marketing, information systems, human resource management, etc.). Students learn strategies which can later be employed not only to avoid litigation but also to pursue more effectively strategic goals of business. This course applies to those working in organizations which employ only a few employees as well as to those which employ thousands. 3 hours lecture.
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ECON 103
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Principles of Microeconomic Analysis
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3.0
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FS
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GE
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An introductory survey of microeconomic analysis. Analysis of individual economic units: household, firms, and markets. Analysis of individual decision making. Supply and demand analysis. Type of market organization: competition, oligopoly, and monopoly. Discussion of current problems. 3 hours lecture. This is an approved General Education course.
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FINA 307
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Survey of Finance
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3.0
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FS
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Prerequisites: ACCT 201, ECON 103.
An introduction to financial management, providing a background in the areas of financial institutions, the time value of money, analysis of financial statements, working capital management, financial structure of the firm, capital budgeting, and related tools of financial analysis. 3 hours lecture.
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MGMT 303
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Survey of Management
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3.0
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FS
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Using a combination of theory and application, this course focuses on the human side of organizations, including issues of 1) making good decisions, 2) enhancing performance, 3) steering through a turbulent global environment, 4) combining and unifying multiple business functions and 5) enabling change. Students gain an understanding of management and how and why organizations are structured. The themes of quality, technology, ethics, and adaptation are emphasized. 3 hours lecture.
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MKTG 305
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Survey of Marketing
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3.0
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FS
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Nature and functions of marketing systems and marketing in the individual firm. Study of the marketing mix, marketing institutions, and the environments in which marketing decisions are made. 3 hours lecture.
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MINS 301
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Corporate Technology Integration
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3.0
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FS
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This course introduces students to the concept of information systems as the application of technical resources to support organizational processes. Given this foundation, students build an integrative, process-oriented understanding of information systems and their deployment, management, and use within distributed and global organizations. Projects focus on introductory enterprise systems, fundamentals of database systems, and basic Web programming. For this course, students are expected to have demonstrated proficiency in the use of microcomputers and office automation software including word processing, spreadsheets, and desktop databases. A proficiency exam is given during the first week of each semester and students are encouraged to take this exam in advance of the semester they intend to enroll in the class. Students who lack such knowledge may wish to enroll in appropriate undergraduate courses prior to attempting this course. This course is designed for BADM majors. 3 hours lecture.
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